As of SAP Accounting powered by SAP HANA 1.0
, you can use the new functions for postings both for the ledger approach and for the accounts approach.
In a new Asset Accounting posting transaction, the system creates a document for each accounting principle in the general ledger.
For each asset-related transaction (acquisition, capitalization of assets under construction (AUC), retirement, post-capitalization and so on), the asset values for all posting depreciation areas are updated in realtime. Periodic APC values postings are consequently now only required for special depreciation areas.
Different accounting principles or valuations are represented - as in new General Ledger Accounting – in separate ledgers (for the ledger approach) or in a separate set of accounts (for the accounts approach).
The depreciation areas have equal status. Separate accounting-principle-specific documents are posted for each accounting principle or valuation.
A business transaction created using integration is split by the system into the operational part and the valuating part. A posting is made in each case against a technical clearing account. For the asset acquisition using integration you require a new technical clearing account for integrated asset acquisition
; however, for the asset retirement using integration the existing clearing accounts asset retirement with revenue
and asset retirement clearing
are used. The operational part is posted across accounting principles, the valuating part is posted accounting-principle-specifically.
For more information, see the release note New Asset Accounting: Transactions with Integrated Postings.
Value differences for each accounting principle or depreciation area can be entered in a separate transaction (AB01L
) for an asset acquisition, a post-capitalization, and a manual depreciation or write up. This has the following consequences:
It is no longer necessary to restrict the transaction types to individual depreciation areas (see below).
The user exit APCF_DIFFERENT_AMOUNTS_GET
is no longer supported.
Using the appropriate fields, you can restrict the posting to an accounting principle and depreciation areas, or limit it to certain areas using the selection of a depreciation area. The following applies when making entries: The last confirmed entry (restriction) applies for the posting.
In addition, you can adjust the line items of particular depreciation areas for certain transactions using the Change Line Items
function. If you have changed basic values (such as for the accounting principle, depreciation areas or the posting amount), the line items are generated again.
A business transaction is always entered in local currency. If you limit the posting to one or more depreciation areas in the same foreign currency, then the entry (and posting) is made in this foreign currency. If you select depreciation areas to which differing foreign currencies are assigned and no depreciation area was selected in local currency, the system issues an error message; you have to enter several postings for a business transaction like this.
Depending on the legal requirements, it may be necessary to manage a fixed asset in one accounting principle (such as local valuation) as an asset, but in a different accounting principle (for example, IFRS) not to manage it as an asset, but post the costs directly to profit and loss instead. You can map these differing capitalization rules in new Asset Accounting using 'unilateral' assets.
In new Asset Accounting, it is not possible and also not necessary to restrict transaction types to depreciation areas. This is not necessary since, when you enter a transaction, you can restrict it to a depreciation area or accounting principle. In addition, in a posting transaction, you can select the depreciation areas to be posted. This can significantly reduce the number of transaction types that need to be defined in the system.
If you nonetheless have migrated transaction types that are restricted to depreciation areas (table TABWA
or view cluster V_TABWA
), this is rejected by the system.
Investment support and also revaluation and new valution are an exception:
The transaction types for investment support and revaluation are automatically generated by the system when you create a corresponding measure, and therefore are restricted to the depreciation area to be posted to.
The transaction types for revaluation and new valuation that relate to transaction type group 81/82/89 can continue to be restricted to depreciation areas.
You enter post-capitalization both gross and net in the same transaction (transaction ABNAL
). The system always calculates the depreciation values, meaning in the standard system it assumes that you are entering gross values. If you want to enter the post-capitalization net, you have to specify the net amount in the transaction, and reset the depreciation values in the line items.
A revaluation is always posted accounting principle-specific. The Accounting Principle
field in transaction ABAWL
is therefore a required entry field.
With a partial retirement it is no longer possible to adjust the retirement amount manually, for example for cost-accounting areas. Instead you must perform an adjustment posting in an extra step for the cost-accounting area.
A business transaction is split (1) into an operational part that creates an accounting-principle-independent or ledger-group-independent document and (2) into a valuating part that creates an accounting-principle-specific/ledger-group-specific document for each valuation. Several documents are posted, therefore. These documents are displayed together in the document display. The system displays the complete business transaction in accordance with a valuation that you have selected.
Example
With an integrated asset acquistion posted, both the operational part (debit technical clearing account for integrated asset acquisition, credit vendor (ledger group INITIAL
) and also the valuating part (debit asset, credit technical clearing account for integrated asset acquisitions) (accounting principle XY) are displayed together in the Asset Accounting document display.
If a business transaction is not entered in Asset Accounting using integration, then only the valuating documents are posted by the entry. For each valuation that an asset manages, a valuation-specific document is created.
For each valuation, an accounting-principle-specific document is displayed in the document display. The operational document is not linked with the valuating document, and therefore cannot also be displayed.
This document display in Asset Accounting is available in both document simulation and in the document display. You can switch the view between the individual valuations (choose the Change Accounting Principle
pushbutton) and between the currency types (choose the Change Display Currency
pushbutton).
In the navigation area, the depreciation areas of the relevant assignment are displayed grouped according to accounting principles. The accounting principle with the leading ledger ("group view") appears uppermost.
For the reconciliation of Asset Accounting with General Ledger Accounting, program Consistency Check of General Ledger and Asset Accounting
(RAFABST01
) is available in classic Asset Accounting. In new Asset Accounting, this has been replaced by program Consistency Check for FI-AA (New) and FI-GL (New)
(FAA_GL_RECON
). From transaction ABST
(program RFABST01
, the system branches to transaction ABSTL
(program FAA_GL_RECON
); the same applies for the menu option in the SAP Easy Access menu.
In the BAPIs that already existed in classic Asset Accounting, the fields Accounting Principle/Ledger Group
and Depreciation Area
have been added. You are only allowed to fill these fields if the Customizing switch for new Asset Accounting is active.
The following BAPIs from classic Asset Accounting have been adapted for new Asset Accounting:
Business Object: Short Description | Business Object: Object Name | Function Modules |
---|---|---|
Asset Acquisition | AssetAcquisition | BAPI_ASSET_ACQUISITION_CHECK, |
BAPI_ASSET_ACQUISITION_POST | ||
Asset Retirement | AssetRetirement | BAPI_ASSET_RETIREMENT_CHECK, |
BAPI_ASSET_RETIREMENT_POST | ||
Asset Post-Capitalization | AssetPostCapitaliztn | BAPI_ASSET_POSTCAP_CHECK, |
BAPI_ASSET_POSTCAP_POST | ||
Asset Document Reversal | AssetReversalDoc | BAPI_ASSET_REVERSAL_CHECK, |
BAPI_ASSET_REVERSAL_POST |
There are the following new BAPIs:
Business Object: Short Description | Business Object: Object Name | Function Modules |
---|---|---|
Assets: Down Payment | AssetDownPayment | BAPI_ASSET_DOWNPAYMENT_CHECK, |
BAPI_ASSET_DOWNPAYMENT_POST | ||
Assets: Investment Support | AssetInvestSupport | BAPI_ASSET_INV_SUPPORT_CHECK, |
BAPI_ASSET_INV_SUPPORT_POST | ||
Assets: Revaluation | AssetRevaluation | BAPI_ASSET_REVALUATION_CHECK, |
BAPI_ASSET_REVALUATION_POST | ||
Assets: Subsequent Costs and Revenues | AssetSubCostRev | BAPI_ASSET_REVALUATION_POST |
BAPI_ASSET_SUB_COST_REV_POST | ||
Assets: Transfer | AssetTransfer | BAPI_ASSET_TRANSFER_CHECK, |
BAPI_ASSET_TRANSFER_POST | ||
Assets: Depreciation | AssetValueAdjust | BAPI_ASSET_VALUE_ADJUST_CHECK, |
BAPI_ASSET_VALUE_ADJUST_POST | ||
Assets: Write-up | AssetWriteUp | BAPI_ASSET_WRITEUP_CHECK, |
BAPI_ASSET_WRITEUP_POST |
See the corresponding section in the central release note for new Asset Accounting New Asset Accounting: Ledger Approach and Accounts Approach.
The following changes apply for Customizing, if you have been using classic Asset Accounting up to now.
Customizing for restricting transaction types to depreciation areas is - aside from the above exceptions - now completely superfluous. Therefore the activites for this are no longer included in the Asset Accounting (New)
IMG structure. The exceptions to this rule are the Customizing activities for investment support, revaluation and revaluation/new valuation.
Default transaction types for down payments are no longer defined in Customizing activity Determine Transaction Types for Internal Transactions
(table TABWV
) as previously the case. They are now defined in Customizing activity Specify Default Transaction Types
(table TABWD
). The system moves existing entries.
The same applies for the default transaction type Gain/loss on retirement
for internal posting of write-ups from gain/loss from asset retirement (the EVL rule).
If you have been using user exit AFAR0004
to date, you have to move your enhancement to the following BAdI methods: BAdI: FAA_DC_CUSTOMER
, Method PROPVAL_PERCENT_ON_SPECIAL_RET
. You can copy the code from the user exit 1:1 when doing so, as the enhancement interface has not been changed.
If up to now you have been using the "Post Net Book Value at Retirement" logic, note the following: The restriction of posting logic to certain depreciation areas is done in classic Asset Accounting using area types (as set out in SAP Note 1069166). In new Asset Accounting, this setting is replaced by the new Customizing activity .
There is the following standard layout for the document display in new Asset Accounting: Standard: Asset Accounting (New) (3SAP)
.
We recommend that you use this standard layout or a copy of it adapted to meet your requirements, since the layout supports you in interpreting the accounting-principle-specific documents.
For more information, see:
The central release note for new Asset Accounting New Asset Accounting: Ledger Approach and Accounts Approach
The application documentation under Asset Accounting (FI-AA) (New)